CIAT develops and makes available to tax administrations a Handbook on DEC (Digital Economy Compliance) software

To address the challenges posed by the digital economy in terms of indirect taxation, the OECD has developed guidelines that, in general terms, encourage the tax registration of digital companies that operate without a physical presence in the countries where they market their goods and services.

This implies adapting the procedures of tax administrations and having the necessary tools to facilitate their effective implementation.

To this end, CIAT, with the support of NORAD (Norwegian Cooperation), developed an open software called DEC “Digital Economy Compliance”, which among its main functions is to facilitate the simplified registration of the aforementioned digital companies and compliance with their tax obligations. The software has been designed so that each tax administration that implements it can parameterize it according to its needs.

The software was announced in a post“The Digital Economy, the Norwegian Cooperation and CIAT. An Essential Tool”  on the CIAT Blog by the Executive Secretary, and in order to facilitate the DEC analysis to the tax administrations, the CIAT Executive Secretariat has developed manuals, which are available in English and Spanish.

Download here  Handbook – Digital Economy Compliance – DEC

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